Nevada Resale Certificate 2026: How to Get Your Seller's Permit

Nevada does not issue a standalone resale certificate form. Instead, the state uses a seller's permit (also called a Sales Tax Permit) as the foundation of your authority to buy goods tax-free for resale. Once you hold a valid seller's permit from the Nevada Department of Taxation, you can provide a resale certificate to your suppliers to purchase inventory without paying sales tax.

This guide covers the full process for 2026: registration, tax rates, qualifying purchases, contractor rules, and the most common pitfalls.

Nevada Sales Tax Rates in 2026

Nevada's sales tax structure combines a state rate with county-level additions.

State Rate

Nevada's base state sales tax rate is 6.85%. This is the minimum rate for any taxable transaction in the state.

County Rates

Counties impose additional local taxes, pushing the combined rate higher:

Clark County, home to Las Vegas and about 73% of Nevada's population, has the highest combined rate at 8.375%. For a business purchasing $100,000 in inventory annually, that is $8,375 in sales tax avoided by using a valid resale certificate.

See your exact potential savings with our savings calculator.

How Nevada's Seller's Permit Works as a Resale Certificate

Unlike states such as Ohio (which uses the STEC-B form) or Florida (which issues the DR-13), Nevada does not have a separate resale certificate form issued by the state. Here is how it works:

1. You register for a seller's permit with the Nevada Department of Taxation
2. You receive a Tax Identification Number (TID) and your seller's permit
3. You provide a resale certificate to suppliers, including your TID number, certifying that the goods you are purchasing are for resale

The resale certificate itself is a document you complete and hand to your vendor. It states that you are a registered dealer, that the goods are for resale, and it includes your Nevada TID. Nevada also accepts the Multistate Tax Commission (MTC) Uniform Sales & Use Tax Certificate from out-of-state buyers.

How to Register for a Nevada Seller's Permit

Online Registration Through the Nevada Tax Center

The primary method for registering is through the Nevada Tax Center, the state's online tax portal.

Registration steps:

1. Visit the Nevada Tax Center at nevadatax.nv.gov
2. Create an account and select "Register a New Business"
3. Complete the application with your business details, Federal EIN, business structure, and physical location
4. Indicate that you will be making retail sales and need a seller's permit
5. Submit the application

Processing time: Online applications are typically processed within 3 to 5 business days. In some cases, it can take up to 2 weeks if additional documentation is required.

Cost: Nevada does not charge a fee for the seller's permit itself. However, you may be required to post a security deposit based on your estimated monthly tax liability. The deposit typically ranges from $0 to several hundred dollars and is refundable after 2 years of timely filing.

In-Person Registration

You can also register at a Nevada Department of Taxation office in Carson City, Las Vegas, or Reno.

What You Need to Register

• Federal Employer Identification Number (EIN), or SSN for sole proprietors
• Nevada State Business License number (required before applying for a seller's permit)
• Business entity information (LLC, corporation, sole proprietorship, etc.)
• Physical and mailing addresses
• Estimated monthly taxable sales
• Contact information for all responsible parties

Important: Nevada requires a State Business License before you can obtain a seller's permit. You can get the business license through the Nevada Secretary of State's office at nvsos.gov.

Need help navigating the registration process? We handle the full application for you.

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What Qualifies for the Resale Exemption in Nevada?

Qualifying Purchases

• Tangible personal property for resale: Products you intend to sell to customers
• Raw materials and components: Items incorporated into a finished product for sale
• Packaging materials: Containers, bags, boxes, and wrapping used to package goods for customers
• Items purchased for rental or lease: Equipment or goods you rent to customers in the ordinary course of business

Non-Qualifying Purchases

• Office supplies and furniture: Consumed by your business
• Business equipment and tools: Used in your operations
• Vehicles for business use: Company trucks, delivery vans (unless you are a vehicle dealer)
• Fixtures and signage: Store shelving, display cases
• Consumables: Cleaning products, printer supplies, and similar items used internally

The core rule: If the item will be resold to a customer or incorporated into a product that will be resold, it qualifies. If your business consumes or uses the item, it does not.

Nevada Seller's Permit: Expiration and Renewal

One major advantage in Nevada: the seller's permit does not expire. Once issued, it remains valid as long as your business is active and you continue to file your sales tax returns on time.

However, your permit can be revoked or suspended if you:

• Fail to file sales tax returns
• Fail to remit collected sales tax
• Accumulate delinquent tax balances
• Close your business without notifying the Department of Taxation

Best practice: File your returns on time (monthly, quarterly, or annually, depending on your filing frequency) and keep your business license current with the Secretary of State.

How Nevada Treats Contractors

Nevada follows the majority rule: contractors who purchase materials and permanently install them into real property are treated as the end consumer of those materials.

The General Rule

• Contractors pay sales tax when purchasing construction materials
• Contractors do not charge customers a separate sales tax on installed materials
• A resale certificate cannot be used for materials that will be incorporated into real property

Exceptions

1. Retail sales of materials (not installed) If a contractor sells building materials at retail without installation, those purchases can be made tax-free with a resale certificate.

2. Equipment dealers Contractors who also sell equipment (not permanently installed) can use the resale exemption for that portion of their business.

Practical Example

A general contractor in Las Vegas:

For more on contractor rules across all states, see our construction materials sales tax guide.

Filing Requirements After Registration

Once you have your Nevada seller's permit, you must collect and remit sales tax on your taxable sales.

Filing Frequency

Nevada assigns filing frequency based on your tax liability:

How to File

File through the Nevada Tax Center at nevadatax.nv.gov. Returns and payments are submitted online. Paper filing is available but slower.

Due Dates

Monthly and quarterly returns are due on the last day of the month following the reporting period. Annual returns are due January 31 of the following year.

Common Mistakes to Avoid

Mistake 1: Forgetting the State Business License

You cannot get a seller's permit without first having a Nevada State Business License. Many applicants skip this step and face delays.

Mistake 2: Using the Resale Certificate for Personal Purchases

Buying personal items tax-free using your business resale certificate is illegal in Nevada. The Department of Taxation audits for this and assesses penalties.

Mistake 3: Not Collecting Tax on Taxable Sales

Once you have a seller's permit, you are required to collect sales tax on all taxable retail sales. Failing to collect creates a liability that comes out of your own pocket.

Mistake 4: Ignoring Use Tax Obligations

If you purchase goods from out-of-state vendors who do not charge Nevada sales tax, you owe use tax on those items at your local combined rate. This applies to items consumed by your business, not items purchased for resale.

Mistake 5: Not Keeping Resale Certificates on File

If you are a seller accepting resale certificates from buyers, keep those certificates on file. Nevada requires you to maintain these records. During an audit, missing certificates mean the Department of Taxation will assess sales tax on those transactions, plus penalties and interest.

Record Keeping Requirements

Nevada requires businesses to retain sales tax records for at least 4 years from the date the return was filed or was due, whichever is later.

What to Maintain

• Copies of resale certificates you issued to suppliers
• Resale certificates received from your customers
• Sales tax returns and payment records
• Invoices, purchase orders, and receipts tied to exempt transactions
• Your seller's permit and business license documentation

How Much Can You Save?

At Nevada's combined rates, the savings from tax-free purchasing add up quickly:

Get Your Nevada Seller's Permit

The process is straightforward: get your State Business License, register for a seller's permit through the Nevada Tax Center, and start purchasing inventory tax-free. We handle the entire registration process for businesses that want expert assistance.

Get Your Resale Certificate -->

For full details on Nevada's sales tax requirements, visit our Nevada state page.

Nevada's lack of a state income tax makes it a popular state for business formation. Add a valid seller's permit to your setup, and you keep even more of your revenue where it belongs: in your business.

Related Articles

• What Is a Resale Certificate? - Start with the fundamentals before diving into Nevada-specific rules.
• Multi-State Resale Certificates - Operating in Nevada and other states? Learn how to manage certificates across jurisdictions.
• Common Resale Certificate Mistakes That Trigger Audits - Avoid the errors that lead to Nevada Department of Taxation audit assessments.